International transactions

The situations where an importer can claim a GST credit, and examples of when there is no entitlement to a credit.

Check your eligibility and how to apply for the deferred goods and services tax (DGST) scheme.

Describes how and when GST is payable on imports, payment deferral, how to claim GST credits, and importation evidence.

Check information about GST and international freight transport.

How to account for goods and services tax (GST) and apply reverse charge GST on purchases from offshore.

Common GST errors made by businesses who import or export goods and services in Australia.

Check when you can sell or purchase a new recreational boat GST-free.

Goods that originate and remain outside Australia do not attract GST and do not need to be reported in activity statements.

Retailers guide on selling goods to travellers about to depart Australia GST-free, sealed bag and ABF border clearance.